In order to secure the payment of the ad valorem taxes hereby levied and assessed, and all penalties, interest, fees, commissions, charges and other expenses, including court costs and attorneys fees, incurred by reason of any delinquency in the payment thereof or the process of collection, the city shall have a lien upon the property upon which such taxes are hereby levied and assessed. The lien shall have priority over all other obligations or liabilities for which the property is liable, except state and county taxes, with which it has equal priority.
(Ord. 1999-0-08, passed 9-13-99)